The more than 60 page audit released Friday is a stark contrast to what state officials and New Mexico's Human Services Department alleged over the summer.

The allegations of fraud by 15 of the state's behavioral health providers led to the state freezing their funds. It's a move critics said hurt thousand seeking those services. But a spokesman for the state's human services department said it's sticking by its decision. He cites reports, whistler blower complaints and the audit itself as providing evidence of fraud.

"Not only do we believe we are taking the right action. The federal government has said we are taking the right action," said Matt Kennicott, spokesman for the human services department.

The audit does say providers overpaid by nearly $34 million since 2009 and recommend better oversight and recording keeping to track the services they provide.

The matter is currently under investigation by the New Mexico Attorney General.